Summary: (1) If real property on which there is a delinquency is not redeemed within three (3) years from the date of delinquency, the county tax collector of the county wherein such property is situated must make, in favor of said county, a tax deed for such property (Sec. 63-1005) The deed conveys to the grantee the absolute title to the land described therein, free of all encumbrances except mortgages of record to the holders of which notice has not been sent as provided in section 63-1005, Idaho Code, any lien for
property taxes which may have attached subsequently to the assessment and
any lien for special assessments.(Sec. 63-1009). Such property may be sold at public auction to the highest bidder (Sec. 31-808). Should the county be unable to sell at a public auction any real or personal property belonging to the county, including property acquired by tax deed, it may sell the property without further notice by public or private sale upon such terms and conditions as the county deems necessary. Distribution of the proceeds of sale shall be as set forth in subsection (2) of this section.

Tax Sale List: Use Idaho Tax Sale Lists to search for Idaho tax lien certificates to buy or bid on. Generally most Idaho tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

Bidding Procedure: Premium Bid. The property shall be sold to the highest
bidder. However, the board of county commissioners may reserve the right to
reject any and all bids and shall have discretionary authority to reject or
accept any bid which may be made for an amount less than the total amount of
all delinquent taxes, late charges, costs and interest which may have accrued
against any property so offered for sale, including the amount specified in
the tax deed to the county. (Sec. 31-808).

Costs: In addition to the purchase price, a purchaser of county property,
including property acquired by tax deed, shall pay all fees required by law
for the transfer of property. No deed for any real estate purchased pursuant
to the provisions of this section shall be delivered to a purchaser until such
deed has been recorded in the county making the sale. (Sec. 31-808).

Redemption Period: Not applicable.

Deed Assigned at Foreclosure to: (4) Any sale of property by the county shall vest in the purchaser all of
the right, title and interest of the county in the property, including all
delinquent taxes which have become a lien on the property since the date of
issue of the tax deed, if any.(Sec 31-808(4)

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